Administrative State, Regulatory Reform, and Antitrust Subcommittee, Judiciary Committee
Introduced
In Committee
On Floor
Passed Chamber
Enacted
Digital Goods and Services Tax Fairness Act of 201 9 This bill prohibits a state or local jurisdiction from imposing (1) multiple taxes on the sale of a covered electronic good or service, or (2) discriminatory taxes on the sale or use of a digital good or service. A "digital good or service" is delivered or transferred electronically to a customer. A "covered electronic good or service" is a digital good, digital service, audio or video programming service, or Voice over Internet Protocol (VoIP) service. The bill also specifies services that are excluded from the definition of "digital service;" restricts taxation of a covered electronic good or service to taxation by a state or local jurisdiction whose territorial limits encompass a customer tax address, as defined by this bill; makes the seller of covered electronic goods or services responsible for obtaining and maintaining such address; and specifies rules regarding the taxation of bundled transactions, digital code, and VoIP services.
Digital mediaInternet and video servicesInternet, web applications, social mediaSales and excise taxesState and local taxationTax administration and collection, taxpayers
Digital Goods and Services Tax Fairness Act of 2019
USA116th CongressHR-1725| House
| Updated: 4/12/2019
Digital Goods and Services Tax Fairness Act of 201 9 This bill prohibits a state or local jurisdiction from imposing (1) multiple taxes on the sale of a covered electronic good or service, or (2) discriminatory taxes on the sale or use of a digital good or service. A "digital good or service" is delivered or transferred electronically to a customer. A "covered electronic good or service" is a digital good, digital service, audio or video programming service, or Voice over Internet Protocol (VoIP) service. The bill also specifies services that are excluded from the definition of "digital service;" restricts taxation of a covered electronic good or service to taxation by a state or local jurisdiction whose territorial limits encompass a customer tax address, as defined by this bill; makes the seller of covered electronic goods or services responsible for obtaining and maintaining such address; and specifies rules regarding the taxation of bundled transactions, digital code, and VoIP services.
Digital mediaInternet and video servicesInternet, web applications, social mediaSales and excise taxesState and local taxationTax administration and collection, taxpayers